Sign up Log in. Web icon An illustration of a computer application window Wayback Machine Texts icon An illustration of an open book. Books Video icon An illustration of two cells of a film strip. Video Audio icon An illustration of an audio speaker. Audio Software icon An illustration of a 3. Software Images icon An illustration of two photographs. Images Donate icon An illustration of a heart shape Donate Ellipses icon An illustration of text ellipses. Internet Archive Audio Live Music Archive Librivox Free Audio. Featured All Audio This Just In Grateful Dead Netlabels Old Time Radio 78 RPMs and Cylinder Recordings. Metropolitan Museum Cleveland Museum of Art. Featured All Images This Just In Flickr Commons Occupy Wall Street Flickr Cover Art USGS Maps.

Top NASA Images Solar System Collection Ames Research Center. Internet Arcade Console Living Room. Featured All Software This Just In Old School Emulation MS-DOS Games Historical Software Classic PC Games Software Library. Top Kodi Archive and Support File Vintage Software APK MS-DOS CD-ROM Software CD-ROM Software Library Software Sites Tucows Software Library Shareware CD-ROMs Software Capsules Compilation CD-ROM Images ZX Spectrum DOOM Level CD. Books to Borrow Open Library. Featured All Books All Texts This Just In Smithsonian Libraries FEDLINK US Genealogy Lincoln Collection. Top American Libraries Canadian Libraries Universal Library Project Gutenberg Children's Library Biodiversity Heritage Library Books by Language Additional Collections. Featured All Video This Just In Prelinger Archives Democracy Now!

Occupy Wall Street TV NSA Clip Library. Search the Wayback Machine Search icon An illustration of a magnifying glass. Mobile Apps Wayback Machine iOS Wayback Machine Android Browser Extensions Chrome Firefox Safari Edge. Archive-It Subscription Explore the Collections Learn More Build Collections. Sign up for free Log in. Search metadata Search text contents Search TV news captions Search radio transcripts Search archived web sites Advanced Search. When you access the flashcards within the online course, you can use the search function to locate cards about certain topics. And when you want to drill yourself, you can tell the course to present the flashcards in random order or in order of lecture and topics.

What's more, the digital flashcards also display statics about your progress with them. If you purchase the Pro course, you can also receive the printed flashcards. The Becker mobile app lets you view the lectures, use the flashcards, and answer the practice questions anywhere you can take your phone or tablet. If you simply download the content to the app on your mobile device, you can access the course offline. You can also use your phone or tablet to play Accounting for Empires, Becker's unique learning game. This app is an interactive mobile gaming experience that lets you answer CPA Exam questions in order to build your empire. You can choose the number of questions you answer and the topics the questions ask you about so you can work on content areas where you need the most help. Then, you can get credit in your Becker course for the MCQs you answer correctly in the game. In this way, you can really enjoy your studies while increasing your skills. You can play individually or with a group of other CPA candidates.

And when you play with others, you can create alliances, conduct espionage, and challenge other players so you can boost your resources. Becker also offers a unique way to pay for your course with its flexible financing option called Flexpay. With Becker financing, you open a new credit card that you can use to pay for your course over time. This no-interest financing option charges your credit card based on the monthly option you choose. And because you're using a new credit card, this option won't affect your credit score. The Becker Promise is a pass guarantee of sorts. Specifically, Becker explains that the Becker Promise is a tuition waiver program for people who finish the review course but don't pass the CPA Exam. If you find yourself in this situation and meet the specific Promise requirements, Becker will let you repeat the course at no additional cost. But because the most complete Becker course features access until you pass, the Becker Promise only seems relevant to the smaller Becker study option.

Becker wants to be your CPA partner throughout your career. Therefore, they offer a 1-year continuing professional education CPE package to students who use the Pro course package to obtain the CPA license. With this subscription, you won't have to worry about finding and paying a provider for your first year of CPE, which is required to maintain your CPA license. The Becker CPA Review courses are a bit more expensive than some other review providers, but that's because you get so many diverse learning tools and personal support with your package. Plus, remember that the pass rate for Becker CPA users is high. And in life, you often get what you pay for. Becker is one of the oldest and most established brands in the CPA Exam prep market. In fact, Becker has purchased a few competitors to become what it is today, and it now has endorsements from the Big 4 and partnerships with thousands of big companies and CPA firms.

The Becker brand also covers other accounting certifications, such as the ACCA and CMA certifications. So, the Becker brand is pretty prestigious, and that prestige carries a lot of weight. However, the course is more than just a name. Becker includes some solid features, too. As a former Becker student, I have to say that Becker's notes are pretty good. They are comprehensive, and the layout is user-friendly. Becker also uses different fonts and formats to highlight important areas. Additionally, Becker's course is one of the best at providing plenty of space to write your own notes. Becker's approach to review is concise and focused.

It doesn't overload you with extraneous or esoteric material. It teaches you to rely on your own understanding to get to the right answer. Becker's practice multiple-choice questions are similar to the actual exam questions and are aligned to the AICPA blueprints. Becker also has well-written answer explanations. These explanations help reinforce the concepts so you're well-prepared. And really, they also help boost the Becker CPA passing rate. What's more, Becker CPA has video explanations for some MCQs in the test bank and all simulations as well. These videos involve instructors walking you step-by-step through the question and answer process. Consequently, these explanations can really help candidates who need to visualize the entire process. However, this feature isn't available for all the MCQs questions, just a big chunk of them, so you'll still have to answer a large percentage of the questions on your own.

Because, of course, when you go to the testing center, you won't have a Becker professor there to help you along the way that would be nice though! Becker CPA has one of the nicest interfaces on the market. The course is easy to navigate and clearly identifies the next steps that candidates must take. What's more, taking notes, highlighting text, searching for keywords, and control video speed is easy to do thanks to the seamless navigation and effective learning tools. Furthermore, the Becker course takes every opportunity to mirror the CPA Exam so that you can be totally comfortable with the Prometric environment before your test. Additionally, the Becker CPA Review course also includes insightful reporting so you can see your progress as you move through the program. Adaptive analytics lets you know where you need to focus your attention so you experience minimal surprises on exam day. Moreover, you can use my Becker CPA study tips to help maximize your study time.

Have you heard about the "Becker bump? Here's the short of it: Becker users have noticed that their scores on mock exams are often lower than their "real" scores. That is, your Becker mock exam score and the actual score on the CPA Exam can be quite different. So then, is Becker harder than the CPA Exam? That is, are Becker CPA questions harder than the exam questions? It seems so, and many candidates have benefited from the Becker bump. For example, how hard is the FAR CPA Exam MCQ compared to the Becker MCQs? Well, I noticed that one CPA candidate on Reddit claimed that he got a 53 on the FAR mock exam, but scored a 90 on the real FAR exam! So how to pass the FAR CPA Exam with Becker? Just keep working on your Becker course, watch the FAR videos, answer practice MCQs, take the practice exams, and be ready for the Becker bump—this method seems to be working for other candidates!

So, is Becker enough to pass the CPA Exam? Well, let's take a look at the facts, including the Becker pass rate and other Becker CPA Exam statistics. A lot of companies publicly proclaim the CPA Exam pass rates of their users. However, without explaining how they got those numbers, they are a little useless. Well, when you take the CPA Exam, you don't have to report how you studied for the exam. That is, review providers have to collect this data themselves. For example, let's go over how Becker calculates their pass rates. For years, Becker has been collecting data quarterly and publishing their rates annually. Becker's team works hard to track the CPA Exam pass rate of its users. After all, the best way Becker knows its products are working is through the success of Becker's users.

Therefore, Becker has developed a rigorous pass rate creation method. For instance, as a member of Adtalem Global Education, Becker called upon Adtalem's Analytics Center of Excellence to analyze pass rate data. Then, Becker involved a major accounting firm to evaluate the results. Specifically, Becker asked a top public accounting firm to perform an examination related to the CPA Exam pass rates and Becker's process of gathering and analyzing pass rate data. And basically, the firm found that Becker's approach is "fairly stated in all material respects.

So what does this all mean? In a nutshell, it just means that you can trust Becker's pass rates that are published by the company. You can be assured that Becker is being open, honest, and transparent about how it collects and presents data. To figure the CPA pass rate with Becker users, Becker asked users who met the Exam Day Ready threshold to self-report on their exam success. Then, they tool the total sections passed by Becker users and divided that number by qualifying users to get their pass rate. Let's take a look at the CPA Exam passing rate between Becker and Wiley. In comparison, Wiley publishes that "9 out of 10 candidates pass with Wiley. Not only that, but Wiley doesn't explain how they reach that number, and Becker does. Personally, I appreciate Becker's transparency and the company's efforts to have an outside top accounting to exam their data collection methods.

Although not as strong as Becker's pass rate, that's still an accomplishment. However, I wish Roger would publicly explain how that pass rate is calculated. The Elijah Watt Sells Award is given to CPA candidates who pass all four sections of the exam within 1 calendar year and on the first attempt. According to the AICPA, just 89 test-takers qualified for the EWS in And that's out of the 75, people who sat for the CPA Exam! If that doesn't say something about the Becker pass rate, I don't know what does. However, I have several Becker CPA discounts to drop the cost considerably. The lower-cost courses don't include live online classes or 1-on-1 academic tutoring.

Therefore, don't let the Becker CPA cost be a hurdle. Click here to access some great Becker discounts. The lecturer in the videos guides you through the notes, but they don't usually speak with a lot of enthusiasm or extrapolate on the concepts with personal examples or anecdotes. The lecturers are very knowledgeable, but they are not the most entertaining. Also, some candidates find the length of the lectures to be a little too long as well. However, the SkillMaster videos are usually only about 15 minutes each. But still, the videos have a lot to offer in terms of content. So if you find them to be a little dull, I suggest taking notes while you watch them to keep yourself engaged. You might be saying, "Who cares about the size of the test bank? So, when you use a test bank that is only average in size, what happens after you answer all of the questions?

If you need to go through them again because you still have weak areas, you run the high risk of memorizing the questions. Because comprehension is key to passing the CPA Exam, you won't get any benefit from memorizing the questions. Additionally, when you use a review course that includes an average-sized or small test bank, you'll sometimes find just 1 question about some of the topics. And even worse, some topics may not have any simulations. Or, the course may use one simulation to cover multiple exam topics or tasks. In that case, the simulation only briefly touches on each topic. So, just how long does it take to complete a Becker CPA Exam review course?

Well, Becker actually keeps stats on how long the typical candidate needs to study in order to pass the CPA Exam. And on average, most candidates study with Becker for about hours to pass the entire 4-part exam. However, you don't have to tackle these study hours alone. When you start your course, you'll begin by setting up your Becker CPA Exam study plan. You'll input your anticipated exam date and how many days a week you can study. Then, your Becker CPA exam schedule will suggest what you should study and when, keeping you on track. Here are the recommended number of study hours for your CPA course, according to Becker's experts:. Did you know that the CPA Exam changes on a fairly regular basis? Specifically, it can change up to twice per year — once to reflect new tax laws and sometimes a second time for new standards.

Therefore, when the content on the CPA Exam changes Becker alters its course material, too. Likewise, the Becker CPA Exam Review update schedule is also regular. Here's a list of the next Becker updates:. Wondering where to download Becker CPA Exam Review updates? Don't worry: all of your online materials will be automatically updated. However, when you start your Becker course, you won't receive your physical textbooks until you request them. But it's easy to do so — you'll find a "Redeem Books" button on the dashboard when you log into your online Becker course. For instance, let's assume that you purchase the 4-part Becker Pro package and you want to pass AUD first. When you start to study for AUD, you can ask Becker to send your AUD textbook in the mail.

After you pass AUD and you're ready to study FAR next, for example, you can request your FAR book. This way, your physical textbooks should be up to date. Still, if you need updated physical materials, you can purchase them for just the cost of printing and shipping. Instead, most Becker users find that the opposite is true. That is, because of the "Becker bump," users can get a failing score on their Becker CPA mock exams and still pass the real exam. The Becker mock exams replicate the real CPA Exam as closely as possible in terms of the look, feel, functionality, and timing of questions and exam sections. You should plan to take your mock exams at least two weeks before your actual CPA Exam date.

This way, you'll have time to review whatever questions you missed and improve your exam score. Not all questions are from CPA Exams. However, thousands of Becker's questions come from previously-released AICPA CPA Exam questions. Additionally, other Becker MCQs are written by their team of subject matter experts. Only one person can use Becker exam review. Therefore, if you purchase a Becker course, you can't share it with any other CPA candidates. Besides, doing so would totally negate the adaptive learning software. And in the end, you'll lose the efficiencies of studying with Becker if you're using the online course with someone else. First, remember that if you purchase the Pro or Premium courses you'll have unlimited access and don't need to worry about renewals.

However, if you purchase the Becker Advantage course, you'll have to renew your materials after 24 months. Or, you could upgrade to a package that comes with unlimited access. Plus, keep in mind that you need to extend your course within 90 days of when it expires. You can request replacement textbooks from your Becker online course once you log in. Also, you can find Becker replacement books here. My team has been talking to Becker about how their mock exams are graded, and here's what we learned. It's probable that the Becker mock exams are graded slightly differently than the real exam — but that detail won't hamper your studying, so I'll explain.

First, the actual CPA Exam contains so-called "pre-test" questions that don't count toward your final score. So that means that the AICPA doesn't grade every single question you'll answer on exam day. But Becker does, and that's bound to affect your mock scores a bit. Second, Becker's mock exams give you partial credit for TBSs, just like the actual exam. Specifically, when you answer a TBS in a table format, each answer in a horizontal line must be correct to receive credit for that line. Third, keep in mind that the real CPA Exam has a mix of moderate and difficult testlets. If you do well on a moderate testlet, you're likely to get a harder one next with more difficult questions. But Becker mock exams don't follow that model.

As a result, your mock exams could include a higher number of difficult questions than the actual CPA Exam. What's more, the AICPA hasn't shared detailed grading info for the CPA Exam. Therefore, even if we can crack the code on how the Becker mock exams are graded, it's hard to compare this to the grading of the real exam. So what's the bottom line?

Embed Size px x x x x Question CPA Given that demand exceeds capacity, that there is no spoilage or waste, and that there is full utilization of a constant number of assembly hours, the number of components needed for an assembly operation with an 80 percent learning curve should I. Increase for successive periods. Decrease per unit of output. I only. II only. Both I and II. Neither I nor II. Explanation Choice "a" is correct. The learning curve relates to the efficiency with which productive resources, typically labor, are employed, and it suggests that productivity will increase over time. Therefore, the number of components needed for an assembly operation with an 80 percent learning curve will increase for successive periods to accommodate increased production, assuming demand exceeds capacity, there is no spoilage and that there is full utilization of a constant number of assembly hours.

Choice "b" is incorrect. The learning curve relates to the efficiency with which productive resources, typically labor, are employed. Assuming constant hours and no spoilage, the number of components per unit of output will remain unchanged, but productivity will increase. This in turn will cause the number of components needed for assembly to increase for successive periods, to accommodate increased production. Choice "c" is incorrect. Only the number of units will increase to accommodate increased production. The number of components per unit of output will not decrease since we assume that there is not spoilage or waste. Yield per direct material is unchanged, yield per hour of work and, by extension, demand for components direct material , will increase. Choice "d" is incorrect. The number of units will increase to accommodate increased production, but the number of components per unit of output will not decrease since we assume that there is not spoilage or waste.

Distributed by DeVry Educational Products, Inc. All rights reserved. Question CPA Multiple regression differs from simple regression in that it: a. Provides an estimated constant term. Has more dependent variables. Allows the computation of the coefficient of determination. Has more independent variables. Explanation Choice "d" is correct. Multiple regression analysis is an expansion of simple regression because it allows consideration of more than one independent variable. The other elements are consistent in simple and multiple regression analysis. Choices "a", "b", and "c" are incorrect based on the above explanation. Question CPA Probability risk analysis is: a. Used only for situations involving five or fewer possible outcomes.

Used only for situations in which the summation of probability weights is greater than one. An extension of sensitivity analysis. Incompatible with sensitivity analysis. Explanation Choice "c" is correct. Probability risk analysis is used to examine the possible outcomes given different alternatives. Sensitivity analysis uses a trial and error method in which the sensitivity of the solution to changes in variables is calculated. Therefore, probability analysis is an extension of sensitivity analysis. Choice "a" is incorrect. Probability analysis is not limited to five or fewer possible outcomes. The summation of the probability weights must equal one. Probability analysis is compatible with sensitivity analysis. Question CPA Using regression analysis, Fairfield Co. graphed the following relationship of its cheapest product line's sales with its customers' income levels:. If there is a strong statistical relationship between the sales and customers' income levels, which of the following numbers best represents the correlation coefficient for this relationship?

Explanation Choice "b" is correct. The correlation coefficient measures the strength of the relationship between variables. In this case, the descending relationship has a negative slope. The correlation coefficient will be close to -1, or The relationship between sales and income levels is downward sloping, indicating a negative relationship, not a positive one. Question CPA A cost driver is defined as: a. The largest cost in a manufacturing process. The significant factor in the development of a new product. An indirect cost that cannot be traced to a particular cost objective but is essential to the business. A causal factor that increases the total cost of a cost objective.

A cost driver is a causal factor the cause that increases the cost the effect of a cost objective. Choices "a", "b", and "c" are incorrect, per the above definition. Question CPA Inventoriable costs: a. Include only the prime costs of manufacturing a product. Include only the conversion costs of manufacturing a product. Are regarded as assets before the products are sold. Exclude fixed factory overhead. Inventoriable costs are assets until sold, when they become "cost of goods sold. Prime costs include direct materials and direct labor, but not factory overhead.

Conversion costs are direct labor and overhead, but exclude direct material. Fixed factory overhead is capitalized as part of inventoriable costs. Question CPA Cost drivers are: a. Activities that cause costs to increase as the activity increases. Accounting measurements used to evaluate whether or not performance is proceeding according to plan. A mechanical basis, such as machine hours, computer time, size of equipment, or square footage of factory, used to assign to activities. Costs linked to two or more other costs. Cost drivers are activities that cause costs to increase as the activity increases. The cost driver is often non-financial.

Cost drivers are not accounting measurements; often they are non-financial-for example, the number of parts ordered rather than the dollar value. Often cost drivers are a mechanical basis used to assign costs, but they may also have a financial basis. Cost drivers are not necessarily cost, but the cause of costs being incurred. Question CPA The difference between the sales price and total variable costs is: a. Gross operating profit. The break-even point. The contribution margin. Cost-volume-profit analysis. The contribution margin is the difference between the sales price and total variable costs. Gross operating profit is the difference between total sales and total operating expenses. The breakeven point determines the sales in dollars or units required to have no profit or loss from operations.

Cost-volume-profit analysis examines the effect that volume changes have on variable and fixed costs and the resulting profit or loss. Question CPA Conversion costs do not include: a. Direct materials. Indirect labor. Indirect materials. Direct labor. Conversion costs consist of direct labor and overhead. Accordingly, conversion costs include all product costs except direct materials. Indirect labor is overhead. Indirect materials is overhead. Conversion costs include direct labor. Question CPA Contribution margin is the excess of revenues over: a.

Becker lets you choose when you want the printed textbooks delivered according to their content update schedule. Most candidates start their final review weeks prior to their actual exam date. When you start your course, you'll begin by setting up your Becker CPA Exam study plan. If you do well on a moderate testlet, you're likely to get a harder one next with more difficult questions. These explanations help reinforce the concepts so you're well-prepared. Becker does have good notes, decent practice questions, adaptive technology, flashcards, a final review, and more.

Categories:

• Files
• Games
• Soft
• Movies
• Music